hypothetical tax question?

[James_Leventhal]

If a 16 year old tells his dad to buy a painting off ebay for $100,000 and then the kid sells it a week later for $200,000 and pays his dad back the $100,000, who is tax responsible?
oh and just to be clear, the initial $100,000 is the father's money but then the kid pays him back.
oh and just to be clear, the initial $100,000 is the father's money but then the kid pays him back.